VA88.0.123 – Premier Molasses Company Limited

CourtValuation Tribunal
Date13 March 1989
Appeal NumberVA88.0.123
Appeal No. VA88/0/123
AN BINSE LUACHÁLA
VALUATION TRIBUNAL
AN tACHT LUACHÁLA, 1988
VALUATION ACT, 1988
Premier Molasses Company Limited APPELLANT
and
Commissioner of Valuation RESPONDENT
RE: Tanks at Lot No. 16, Foynes Co. Limerick
B E F O R E
Hugh J O'Flaherty S.C. Chairman
Mary Devins Solicitor
Paul Butler Barrister
JUDGMENT OF THE VALUATION TRIBUNAL
ISSUED ON THE 13TH DAY OF MARCH, 1989
By notice of appeal dated 10th day of August 1988, the appellants appealed, insofar as is now
material to the matters in issue, against the Commissioner assigning a rateable valuation to what
are alleged to be non-rateable plant and machinery. Quantum is not in issue.
In the course of his written submission dated 24th January, 1989, Mr Desmond M Killen
F.R.I.C.S., A.R.V.A., who is a Fellow of the Society of Chartered Surveyors in Ireland and a
2
Director of Donal O'Buachalla & Co. Ltd., set out that the appellant company has an industrial
undertaking situated at the Port of Foynes, some 21 miles from Limerick.
The undertaking is subject to the provisions of the Factories Act 1955, and is inspected annually
by personnel from the Inspectorate of the Department of Labour.
The purpose of the Company is to import, process, standardise, blend and distribute molasses.
The matter at issue is confined to the rateability of certain installations, namely, molasses tanks.
Mr Killen set out the valuation history of the premises and referance was made to the order of
Judge Desmond on 20th December, 1984.
Prior to the hearing there was made available to the Tribunal a precis of the evidence that would
be submitted by Mr Eamonn Collins, B.E., M.Sc., M.I.E.I., C.Eng., M.I.C.E. together with a plan
of the installations in question and an album of photographs. By consent of the parties these
were submitted at the hearing and are attached as Appendix A to this judgment.
Mr Val Foley, B.Agr.Sc., also submitted a precis of evidence in advance of the hearing and he
also gave oral evidence at the hearing.
In his written submission dated the 9th November, 1988, Mr P Murray who is a district valuer
with 27 years experience in the Valuation Office gave a description of the hereditaments in
question and the valuation history of the place.
The oral hearing
The oral hearing took place on the 30th January, 1989.

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